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You can open PDF documents, such as a PDF attached to an email, with iBooks. When you view a PDF email attachment, simply tap "Open in iBooks," located in the upper-right corner of the screen. iBooks will open and you'll be able to view your PDF using the iBooks app.
When you use iBooks to open a PDF, iBooks will automatically save a copy of the PDF to your iBooks PDF shelf. These PDFs will also sync back to your iTunes Book library the next time you sync your device with iTunes.
Syncing and saving PDFs
To add PDFs to your iTunes library on your computer, simply drag and drop the PDF into your iTunes Book library.
To sync a PDF to iBooks on your device:
iTunes can backup your PDF files so they are restored to your iOS device after a software restore, update, or to transfer information to a different device. When you use iTunes 10.1 or later to sync your PDF files to iBooks 1.2 or later on your iOS device, a backup of your PDF will be automatically created. A copy of the PDF will be added to your iTunes Books library.